This annual report reflects on the 2025 results and activities of Tax Inspectors Without Borders (TIWB), a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) supporting developing countries in building tax audit and investigation capacity. It highlights key outcomes delivered throughout the year, including continued progress in revenue mobilisation, capacity building and international co-operation. Beyond revenue outcomes, the report examines the broader impact of TIWB programmes on institutional capacity, legislative frameworks, taxpayer compliance, auditor confidence and peer-to-peer learning across tax administrations.
A key milestone in 2025 was the launch of TIWB 2.0, marking a new phase in the evolution of the initiative. The report explores how TIWB is responding to an increasingly complex international tax environment through enhanced programme modalities, expanded partnerships and innovative approaches to capacity building. It also reviews the initiative's growing global network of stakeholders, communication and outreach efforts, and measures introduced to strengthen its effectiveness and long-term sustainability.
Looking ahead, the report outlines TIWB's priorities for 2026 and how, together with its partners, it will continue to respond to rising demand for practical tax capacity-building support while contributing to stronger tax administrations and sustainable development outcomes worldwide.
